Recently ECJ in its Dong Yang case decided again about conditions for the VAT establishment creation. This topic is very important as existence of the VAT establishment determines in certain cases place of the taxable supply.
To increase legal certainty of the taxable persons Czech Fiscal Administration added in 2019 information about the fact, that the taxable person neither has a VAT permanent establishment nor has its seat in CZ as one of the data published in the register of CZ VAT payers available on its web page.
Taxable person should state this information in its CZ VAT registration application.
Below is a link to the register of persons registered for Czech VAT
Ondrej Stedry
Tax Adviser
Prague
Czech Republic
